https://www.taxtmi.com/caselaws?id=169572 The Tribunal allowed the appeal challenging the disallowance of a deduction under section 80IA for the profit of a power plant. It held that the claim could be considered during assessment proceedings without filing a revised return, in line with a High Court decision. The Tribunal emphasized its broad discretion in dealing with appeals and dismissed the appeal on the grounds that it had the authority to entertain claims for deduction. The issue of a reasonable opportunity of hearing not being granted to the assessee was also raised but was not the primary focus of the judgment. en-us Thu, 30 Jan 2014 00:00:00 +0530 Tue, 28 Oct 2014 15:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169572 The Tribunal allowed the appeal challenging the disallowance of a deduction under section 80IA for the profit of a power plant. It held that the claim could be considered during assessment proceedings without filing a revised return, in line with a High Court decision. The Tribunal emphasized its broad discretion in dealing with appeals and dismissed the appeal on the grounds that it had the authority to entertain claims for deduction. The issue of a reasonable opportunity of hearing not being granted to the assessee was also raised but was not the primary focus of the judgment. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169572